Symposium Luncheon

Bell Curves and Babies: The Interaction between Ability, Welfare, and Nonmarital Childbearing – George R.G. Clarke, The World Bank; and Robert P. Strauss, Carnegie Mellon University

Medicaid, Private Health Insurance, and the Labor Supply of Single Mothers - Dan T. Rosenbaum, University of North Carolina, Greensboro; and Bruce D. Meyer, Northwestern University

Medicare Reform for an Aging Society - Louise Sheiner, Federal Reserve Board of Governors

Federal Governments and the Provision of Highways: A Canada/U.S. Comparison - Francois Vaillancourt and Mathieu Turgeon, University of Montreal

Home Rule, Local Incentives, and the Processes of Intrastate Fiscal Competition and Control - Daniel B. Rodriguez, University of San Diego

Optimal Tax Theory and Electronic Commerce - Donald J. Bruce, William F. Fox, and Matthew N. Murray, University of Tennessee-Knoxville

Evidence on Sales Tax Revenue Erosion from E-Commerce - Richard R. Hawkins and David Eppright, University of West Florida

Selecting the Right Site: Where Do States Locate Place-Based Economic Development Programs? - Robert T. Greenbaum, Ohio State University

Prepaid Tuition Plans and Sec. 529 Programs: Equity, Institutional, and Legislative Issues - Michael Olivas, University of Houston Law Center

Goals and Implementation Issues for Prepaid and College Savings Programs: An Administrator’s Perspective - Joan Marshall, Maryland Prepaid College Trust

College Savings Programs: A Private Sector Perspective - Edward O'Connor, Merrill Lynch

Little Boxes: The Inevitability of Complexity in the Tax Law - Herwig J. Schlunk, Vanderbilt University 

Frictions as a Constraint on Tax Planning - David Schizer, Columbia University 

Therese J. McGuire, University of Illinois at Chicago

Reception

Frederic W. Hickman, Hopkins & Sutter

R. Glenn Hubbard, Columbia University

C. Eugene Steuerle, The Urban Institute

Emil Sunley, The International Monetary Fund

Financing School Construction and Improvements in California: Evidence from Local School Bond Elections - Kim Rueben, Public Policy Institute of California; and Eric Brunner, California State University, San Diego

Intergenerational Conflict Reconsidered: County Demographic Structure and the Demand for Education - Helen F. Ladd, Duke University; and Sheila E. Murray, RAND

New Immigrants in New York City Public Schools - Alec Ian Gershberg, New School; and Amy Ellen Schwartz, New York University

Single Penalty vs. Marriage Penalty? - James Alm, Georgia State University; and Leslie A. Whittington, Georgetown University

Do Firms Hedge in Response to Tax Incentives? - John Graham, Duke University

Endowment Assets, Tax-Exempt Debt, and the Capital Structure of Not-for-Profit Hospitals - William Gentry, Columbia University

Capital Structure Decisions and Short-Term Debt -  George Plesko, Massachusetts Institute of Technology

Competition, Parental Involvement, and Public School Performance - Robert McMillan, University of Toronto

Why Do Some People Choose Poor Quality Schools for Their Children? Patrick J. Bayer, Yale University

Essays on Tax Interactions - Roberton C. Williams III, University of Texas, Austin

Lunch

Political Issues in Charitable Exemptions from Property Taxation - Joan Youngman, Lincoln Institute for Land Policy

Distribution and the Value of the Property-Tax Exemption among Nonprofit Organizations - Joseph Cordes, George Washington University; and Thomas Pollak and Marie Gantz, The Urban Institute

Impact Fees: An Alternative to PILOTs - Woods Bowman, De Paul University

Power Disequalization: The Effect of State and Local Tax Deductibility on the Distribution of School Spending - Susannah Loeb, Stanford University

The Debt Illusion Hypothesis Revisited: School District Debt and House Values - James Landers, Southern Illinois University; and Patricia Byrnes, University of Illinois, Springfield

The Capitalization of School Report Cards - David Figlio, University of Florida; and Maurice Lucs, School Board of Alachua County, Florida

The Goals and Limitations of Corporate Tax Credits as a Policy Tool - Dagney Faulk, Indiana University Southeast

Declaring Victory? A Market-Based Measure of the Impact of Public Subsidies - William T. Bogart and Richard Shatten, Case Western Reserve University

1997 Use of the Federal Empowerment Zone Employment Credit: Who Claims What? - Edith Brashares, Horst Frisch Inc.; and Andrew Bershadker, Office of Tax Analysis, U.S. Department of the Treasury

Committee Sessions

Reception

Richard M. Bird, University of Toronto

Walter Hellerstein, School of Law, University of Georgia

Charles E. McLure, Jr., Hoover Institution, Stanford University

John L. Mikesell, Indiana University

Tax Evasion in a Transition Economy: Evidence from the Former Soviet Union Republic of Moldova - John E. Anderson, University of Nebraska

Participation and Compliance with the U.S. Earned Income Tax Credit - Marsha Blumenthal, University of St. Thomas; Brian E. Erard, B. Erard & Associates; and Chih-Chin Ho, Internal Revenue Service

Do Tax Amnesties Work? The Case of Russia - James R. Alm, Jorge Martinez-Vazquez, and Sally Wallace, Georgia State University

Distributional Analysis: A Longer Run Perspective - James Cilke, Julie-Anne M. Cronin, Janet McCubbin, James R. Nunns, and Paul Smith, Office of Tax Analysis, U.S. Department of the Treasury

Private Health Insurance Coverage of Low-Income Workers: Evaluating the Impact of the Earned Income Tax Credit - Reagan Baughman, Syracuse University

Taxes and Self-Employment: Evidence from a Panel of Taxpayer Data - Douglas Holtz-Eakin, Syracuse University; and Donald J. Bruce, University of Tennessee-Knoxville

TBA, Edward J. Mccaffery, University Of Southern California Law School

The Trick is to Live: Is the Estate Tax Social Security for the Rich? - Wojciech Kopczuk, University of Michigan

Labor Supply Effects of the Estate Tax - Donald J. Marples, Syracuse University

Francois Vaillancourt, University of Montreal

Optimality of the Foreign Tax Credit System: Separate vs. Overall Limitations - Andrew B. Lyon, University of Maryland; and Matthew Haag, Georgetown University

Beyond the Foreign Sales Corporation: The Design and Incidence of Export Tax Subsidies - Mihir A. Desai, Harvard University; and James R. Hines, Jr., University of Michigan

The Effect of Bilateral Tax Treaties on U.S. FDI Activity - Bruce A. Blonigen and Ronald B. Davies, University of Oregon

Tax Competition among Local Jurisdictions: Changes in Sales Tax Rates of Tennessee Counties - LeAnn Luna, University of North Carolina, Wilmington

Coveting Thy Neighbor’s Tax Rate - Jonathan Rork, Vassar College

When Do States Legislate Tax Changes? - David Merriman, Loyola University Chicago